Naks, the latest venture from Unapologetic Foods partners Roni Mazumdar and Chintan Pandya, pushes Filipino cuisine into Manhattan’s fine‑dining spotlight with chef Eric Valdez’s $135 tasting menu that fearlessly showcases offal and other rarely seen ingredients — think pig brains in sisig, bull’s penis and testicles in “Soup No. 5,” and even beef bile for a deliberately bitter note. Set in an intimate East Village duplex where the inner room seats just two nightly seatings and encourages hand‑eating on banana leaves, the restaurant mirrors the team’s “audacity of authenticity” ethos that powered Dhamaka and Semma: no substitutions, no toning‑down of flavors. A walk‑in bar area offers an à‑la‑carte lineup of dishes such as garlicky lechon pork belly and lemon‑soda‑marinated eel, while an $80 beverage pairing pulls from countries that once ruled the Philippines. By betting that adventurous New Yorkers will embrace organ meats and uncompromised regional cooking, Valdez and company aim to do for Filipino food what their earlier projects did for Indian — elevate it without apology.